Subject: File No. S7-06-04
From: Charles G. Simon, CLU

March 15, 2004

Dear sirs,

How would you folks propose that we continue our long term service to our clients. Maybee a new goverment program.

Your proposal is not based on any real knowledge of the cost of maintaining a service orentied business.

Sounds like thisIS NOT FOR THE LONG TERM BENEFIT OF THE INVESTOR. MY MOTHER, FOR EXAMPLE

SINCERELY,

C. GERALD SIMON,C.L.U.